A 2010 study of mitochondrial DNA of the spoonbills by Chesser and colleagues found that the roseate and yellow-billed spoonbills were each other's closest relatives, and the two were descended from an early offshoot from the ancestors of the other four spoonbill species.
The Yellow Book standards help auditors hold the organizations they audit accountable. GAGAS contains requirements relating to ethics, independence, auditorsâ professional judgment and competence, quality control, performance of the audit, and reporting.
Purpose of Accounting 'Now that you know what ALOE is in accounting, let's talk about the entire purpose of accounting. Can anyone guess what the main purpose of accounting is?' Professor Potter asks. Charlie, feeling rather confidant since he has mastered the ALOE concept, decides he will respond to Professor Potter. 'It seems to me that the purpose of accounting is so that a business knows how to classify its expenses,' he says.